https://www.taxtmi.com/caselaws?id=125361 Modvat credit could not be denied merely because the supplier did not claim a conditional exemption notification and instead paid duty on the inputs. The choice to avail the notification rested with the supplier, and once duty had been assessed and paid at the supplier's end, that assessment could not be reopened against the recipient. As the inputs were duty-paid, the recipient was entitled to credit, and denial of Modvat credit was held unsustainable. en-us Fri, 27 Mar 2009 00:00:00 +0530 Fri, 28 Jul 2017 09:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125361 Modvat credit could not be denied merely because the supplier did not claim a conditional exemption notification and instead paid duty on the inputs. The choice to avail the notification rested with the supplier, and once duty had been assessed and paid at the supplier's end, that assessment could not be reopened against the recipient. As the inputs were duty-paid, the recipient was entitled to credit, and denial of Modvat credit was held unsustainable. Case-Laws Central Excise Fri, 27 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125361